(1) The bank shall prepare its statement of income and expenditure in each financial year. (2) When preparing the statement of income and expenditure according to sub-section (1), it shall be done in accordance with the Nepal Accounting Standards. In the case of regions, the international accounting standards should be taken as a basis. (4) When preparing the statement of income and expenditure, the income received by the bank, the expenses incurred or remaining to be incurred by the bank and the net valuation income or expenses after adjusting the bad or doubtful loans and the depreciation of the assets are net income. Have to make sure.